This paper explores the effects of tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational firms, we test how limitations of interest tax...

Bisher waren deutsche Unternehmen bei ihrem grenzüberschreitenden Engagement in anderen Mitgliedstaaten der Europäischen Union auf die Nutzung rechtlich unselbständiger Zweigniederlassungen oder auf die Gründung von Tochtergesellschaften in der Rechtsform des jeweiligen Investitionslandes...

We draw on a recent survey of European companies to differentiate between alternative modes of international outsourcing as possible determinants of market, cost and knowledge-related aspects of the competitiveness of firms. We find that internalized modes are often superior to outside options,...